California Revenue and Taxation Code

§ 21015.5

RTC § 21015.5 Effective Jan 1, 2011Div. 2 · Part 10.7

Statute text

(a)(1) No levy may be made on any property or property right of any person unless the board has notified the person in writing of his or her rights as described in subparagraph (C) of paragraph (3) before the levy is made. Except as provided in subdivision (f), the notice shall be required only once for the taxable period to which the unpaid tax specified in subparagraph (A) of paragraph (3) relates. The notice shall not be required if the unpaid tax for which notice would otherwise be required under this paragraph is consolidated for collection purposes with a preexisting unpaid tax for which notice has been given under this paragraph.

(2)The notice required by paragraph (1) shall be made by first-class mail to the address of record not less than 30 days before the day of the first levy with respect to the amount of the unpaid tax for the taxable period. Notice under paragraph (1) is not required if previous mail to the same address was returned undelivered with no forwarding address.

(3)The notice required under paragraph (1) shall specify, in simple and nontechnical terms, all of the following:

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Legislative history

Amended by Stats. 2010, Ch. 14, Sec. 54. (SB 401) Effective January 1, 2011.